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A company has enquired whether it must apply Corporate Income Tax withholding on payments made for the industrial leasing of hotels. The DGT has ruled that no withholding is required if the lessor carries out said activity on a regular basis and possesses its own organisational structure.
Cuestión planteada Si la renta derivada de estos arrendamientos está sujeta a retención a cuenta del Impuesto sobre Sociedades.
Si el arrendamiento de industria constituye una actividad económica para la sociedad arrendadora, la renta no estará sujeta a retención. Para que se considere actividad económica, la arrendadora debe contar con una estructura organizativa propia, recursos humanos y medios materiales adecuados al volumen de su actividad. La continuidad en el tiempo del arrendamiento no determina por sí sola la realización de una actividad empresarial.
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